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No - it should be averaged over the length of a contract that was in place at the time.
If Dodgy Nigel wants to pay someone 500k in wages in each of 3 years, but makes an additional lump sum payment of 1.5m into said someone's business in the first month of those 3 years, then that is effective 1m a year.
There is absolutely no other way of cutting it. That additional lump sum was negotiated as part of a 3 year contract and should therefore be at least* effective on all 3 years of that contract.
That's a very big if. Otherwise you're making a lot of big assumptions. You appear to be assuming that the only shareholder of the company in question is the player in question and that the money is a cash injection. On the flip side, the company could be owned 50/50 by Wray and the player (hence "co-investment") and the payment could be in the form of a director's loan.